Hsn wise derails in r1.

This discussion clarifies the mandatory requirement for HSN wise details in GSTR 1 filings. It's compulsory for all businesses from April 1, 2021, as per Notification 78/2020. However, an exception exists for B2C transactions if the aggregate turnover was up to five crore in the previous financial year. There's also a brief debate on whether the notification explicitly mandates HSN in GSTR 1 or just invoices, with the consensus leaning towards including it in GSTR 1 as details are typically transferred from invoices.